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Contact Name
Paska Marto Hasugian
Contact Email
editorjournal@seaninstitute.or.id
Phone
+6281264451404
Journal Mail Official
editorjournal@seaninstitute.or.id
Editorial Address
Komplek New Pratama ASri Blok C, No.2, Deliserdang, Sumatera Utara, Indonesia
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INDONESIA
Jurnal Ekonomi
Published by SEAN INSTITUTE
ISSN : 23016280     EISSN : 27219879     DOI : https://doi.org/10.54209
Core Subject : Economy,
Jurnal Ekonomi [p. ISSN 2301-6280, e. ISSN 2721-9879] is a peer-reviewed journal published Half times a year (June, and December) by SEAN Institute. Jurnal Ekonomi is intended to be the journal for publishing articles reporting the results of economics research. Jurnal Ekonomi invites manuscripts in the various topics include, but not limited to, functional areas of Accountancy, Business management, Capital market, Economic History, Applied Economics, Business and Finance, Environmental Economics and Ecology, Islamic economics, Health Economics, Fiscal Economy Monetary Economics, Political Economy, Economic management, Operational management, Human Resource Management, Financial management, Marketing Management
Articles 281 Documents
Search results for , issue "Vol. 12 No. 3 (2023): Jurnal Ekonomi, 2023, September" : 281 Documents clear
STUDENTS’ PERCEPTIONS OF TAX EVASION ARE INFLUENCED BY THEIR UNDERSTANDING OF TAX RATES AND TAX SANCTIONS Armitha Nisa; Rita Dwi Putri; Siska Yulia Defitri
Jurnal Ekonomi Vol. 12 No. 3 (2023): Jurnal Ekonomi, 2023, September
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Abstract

Tax evasion in Indonesia itself is still widely practiced. Students who will later become taxpayers (WP) need to understand and about the tax rates that must be paid and the sanctions that are obtained if they are negligent in paying taxes. So that tax evasion in Indonesia can be avoided. This study aims to determine the effect of an understanding of tax rates and an understanding of tax sanctions on perceptions of tax evasion. This type of research is quantitative research with an associative approach. The population of this study were students of the Mahaputra Muhammad Yamin University Accounting Study Program who were active and registered in the odd semester of the 2022/2023 academic year. The sampling technique used was purposive sampling. The data used is primary data obtained from questionnaires distributed through the Google Form. Partially, the results of the study show that an understanding of tax rates influences perceptions of tax evasion and an understanding of tax sanctions influences perceptions of tax evasion. Meanwhile, simultaneously, an understanding of tax rates and tax sanctions influences perceptions of tax evasion.
ECONOMIC VALUATION OF MANGROVE BIOLOGICAL SYSTEM ADMINISTRATIONS IN UJUNG PANGKAH AREA OF GRESIK, EAST JAVA Friza Rahmawanto Wibowo; Gatot Yulianto; Benny Osta Nababan
Jurnal Ekonomi Vol. 12 No. 3 (2023): Jurnal Ekonomi, 2023, September
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The mangrove ecosystem is important to the people of the Ujung Pangkah Subdistrict because they use it to catch fish, crabs, and shellfish and as a place to make mangrove wood. As a result, it is critical to ensure the long-term viability ecosystem of mangrove in a number, one of which is by providing economic reports on these ecosystems. The motivation behind this study is to gauge the monetary worth of mangrove biological systems. This study was led in Ujung Pangkah Locale utilizing an overview technique. The economic value of mangrove ecosystem services, which include support, supply, regulatory, and cultural services, is used to analyze the data. The outcomes show that the absolute financial worth of mangrove environment administrations covering an area of 1,445 Ha is Rp. 8.981.001.176.087/year or Rp. 6.215.225.727/Ha/year, which includes a value of Rp for supporting services. 7.967.215.987.975/year, the benefit of offering types of assistance is Rp. IDR 23.801.226.560 annually, 988.562.461.194 annually for regulatory services, and 1.421.500.358 annually for cultural services. Mangrove ecosystems have a high environmental service value and must be conserved in order to maintain their high economic value, as evidenced the highest value of economic is regulatory and supporting service. The results of this study's maps can provide local managers and decision-makers with a picture of what occurred to the target ecosystems' quality, enabling them to implement more effective management strategies for the conservation of these ecosystems.
THE INFLUENCE OF COMPETENCE, WORK PLACEMENT AND CAREER DEVELOPMENT ON THE PERFORMANCE OF CIVIL SERVANTS AT THE DEPARTMENT OF INDUSTRY AND TRADE MALUKU PROVINCE Daniella Mirella Tahalele; Novalien Carolina Lewaherilla; Ferdy Leuhery
Jurnal Ekonomi Vol. 12 No. 3 (2023): Jurnal Ekonomi, 2023, September
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This study aims to determine the effect of competence, job placement and career development on the performance of Civil Servants at the Office of Industry and Trade of Maluku Province. Methods This research uses survey research methods and explanatory research types. The population in this study were 80 employees of the Maluku Province Industry and Trade Office, and the sample used in this study were 48 civil servants. Data collection techniques using a questionnaire. The data analysis method used is multiple linear regression analysis with SPSS v 26 (2023). The results of the study show that partially competence has a significant effect on performance, partially work placement has a significant effect on performance, partially career development has no significant effect on performance. For further research it is suggested to be able to study other variables that can affect performance
ANALYSIS OF KNOWLEDGE MANAGEMENT, TALENT MANAGEMENT, EMPLOYEE RECOGNITION ON EMPLOYEE PERFORMANCE MEDIATED BY EMPLOYEE ENGAGEMENT Alden Nelson; Hendri Gunawan
Jurnal Ekonomi Vol. 12 No. 3 (2023): Jurnal Ekonomi, 2023, September
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Abstract

This study aims to determine the analysis of knowledge management, talent management, employee recognition, on employee performance which is mediated by employee engagement. The respondents in this study were the employees who worked  in a manufacturing company located in Batam. The sampling technique used was purposive sampling technique with 190 respondents. Smart PLS 3.0 is used to process questionnaire data in data analysis. The results of this study indicate that knowledge management, talent management have a significant effect on employee engagement and employee performance, while employee recognition has no significant effect on employee performance.
IMPACT OF E-SERVICE QUALITY AND CUSTOMER VALUE ON CUSTOMER SATISFACTION ON POSAJA! APPLICATION Muhammad Zaky Hidayatullah; Riski Taufik Hidayah
Jurnal Ekonomi Vol. 12 No. 3 (2023): Jurnal Ekonomi, 2023, September
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Abstract

Along with the times, business and technology have become interrelated. Technology has a significant role in running a business, for example, with e-commerce. The increasing growth of e-commerce in Indonesia has positively and significantly impacted freight forwarders and logistics companies with the emergence of newcomers. According to Supply Chain Indonesia (SCI), in 2022, performance in the logistics sector, including expeditions, will improve. SCI also projects that the logistics sector has contributed to Indonesia's GDP in the last two years. The logistics industry in Indonesia has been growing since the existence of e-commerce. Indonesia has the largest e-commerce market in Southeast Asia, with almost 100% mobile traffic. With all this increasing growth, shipping service companies must digitize their services by utilizing technology, especially applications. This study aims to see the effect of the E-Service Quality and Customer Value variables on Customer Satisfaction in the PosAja application. This quantitative study collects data through questionnaires and analyzes data using PLS-SEM with SmartPLS 3 software. This study uses primary and secondary data by determining the Indonesian population who have used or are currently using the PosAja application. Sampling in this study used a non-probability sampling technique with a purposive sampling method and produced 120 respondents using Gpower 3.1.9.7. The results show that e-service quality and customer value significantly affect customer satisfaction. And customer value provides a good mediating role for these two variables.
STRATEGIC ALLIANCE TO DRIVE PT SAMUDRA CITRA PERSADA'S BUSINESS IMPROVEMENT Bunga Puspitasari; Stefanus Budy Widjaja Subali
Jurnal Ekonomi Vol. 12 No. 3 (2023): Jurnal Ekonomi, 2023, September
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Today many business entities are experiencing bankruptcy or even vice versa. A strategy is needed so that the business entity can survive in the face of increasingly fierce and challenging business competition. Trusted alliance strategy can be used as a basis for facing competition. In addition, strategic alliances are built on the basic principles of mutual guidance as demonstrated by PT Samudra Citra Persada. Through this strategy, companies can obtain many positive things to improve the capabilities of business entities. Strategic alliances can not only be made for B2B relationships but also for B2C, one of which is by collaborating as a dropshiper. For companies, this form of cooperation can increase product sales, while for customers, other benefits can be obtained, such as warehouse utilization.
HE APPLICATION OF INTERNAL CONTROL SYSTEM ON CASH RECEIPT FOR THE ORGANIZER OF UMRAH AND HAJJ TRAVEL AGENCY PT. CITRA WISATA DUNIA CASE STUDY: HASUNA TOUR Putri Ayu Pratiwi
Jurnal Ekonomi Vol. 12 No. 3 (2023): Jurnal Ekonomi, 2023, September
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Abstract

A good internal control system is essential for a company to minimize errors and deviations that may occur. The function of internal control is based on management and financial systems, and it ensures that activities within the company are smooth and controlled. Internal control plays a crucial role in preventing, detecting, and protecting tangible and intangible organizational resources from misappropriation. Cash is one of the assets that plays a vital role in the company's development and is the most liquid asset. This study is a descriptive research that aims to provide an explanation of a problem and offer solutions to address it. The focus of the research is to understand the internal control system of cash receipts for the organizer of Umrah and Hajj travel agency, PT. Citra Wisata Dunia. Based on the analysis conducted, the Umrah and Hajj travel agency has implemented the components of internal control, including control environment, risk assessment, control activities, information communication, and monitoring activities. The company has implemented task segregation among employees, which enhances the effectiveness of the internal control system for cash receipts.
IDENTIFICATION OF LEADING SECTORS IN BATU CITY USING LOCATION QUOTIENT, DYNAMIC LOCATION QUOTIENT, AND SHIFT SHARE ANALYSIS Rama Bhaskara Praja
Jurnal Ekonomi Vol. 12 No. 3 (2023): Jurnal Ekonomi, 2023, September
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Abstract

Batu City was ranked 7th for the city/district with the lowest GRDP in East Java. Furthermore, even though it is famous for its tourism, it turned out that the other service sector and the sector providing accommodation and food and drink were not the biggest contributors to GRDP in Batu. Therefore, it is important to find the leading sector in Batu so that it can become the focus of the government in making policies in order to boost the economy. This research was conducted to find leading sectors in Batu using Location Quotient (LQ), Dynamic Location Quotient (DLQ), and Shift-Share. The results of the combined analysis of LQ and DLQ show that there are five leading sectors in Batu City, namely other service sectors; agriculture, forestry and fishery sectors; sector of water supply, waste management, waste and recycling; real estate sector; and the construction sector. Meanwhile, the results of the shift share analysis show only one leading sector, namely the manufacturing sector. From these two results, the Batu Local Government should make policies that prioritize the development of these six leading sectors to be able to boost its economy
OPINI AUDIT GOING CONCERN: SUATU KAJIAN EMPIRIS Ardiani Ika Sulistyawati; Yulianti; Dian Triyani; Rr. Lulus Prapti Nugroho Setiasih Surjanti
Jurnal Ekonomi Vol. 12 No. 3 (2023): Jurnal Ekonomi, 2023, September
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Abstract

This research is motivated by the existence of problems in the form of gap phenomena in the form of discrepancies in the results of the analysis regarding the direction of the relationship between the independent variables of the study which include the previous year's audit opinion, company size, liquidity, profitability, and solvency with the dependent variable going concern audit opinion in manufacturing companies listed on the Stock Exchange Indonesian Securities in 2016- 2020. This study aims to examine the effect of the previous year's audit opinion, company size, liquidity, profitability, and solvency on going concern audit opinion in manufacturing companies listed on the Indonesia Stock Exchange. The research was conducted with a quantitative research approach. This type of research is descriptive research. The population in this research is 160 companies and the total sample is 32 manufacturing companies listed on the Indonesia Stock Exchange 2016-2020. The variables related to this research are the previous year's audit opinion, company size, liquidity, profitability, and solvency and going concern audit opinion in manufacturing companies. Data analysis technique using logistic regression. The results showed that there was a significant effect on the previous year's audit opinion, profitability, and solvency variables on going concern audit opinion in manufacturing companies, while the company size and liquidity variables had no significant effect on going concern audit opinion in manufacturing companies listed on the Stock Exchange. Indonesia.
PERFORMANCE AND FACTORS THAT INFLUENCE IT Felix Chandra; Nurul Maghfirah
Jurnal Ekonomi Vol. 12 No. 3 (2023): Jurnal Ekonomi, 2023, September
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Abstract

This research aims to determine the influence of work discipline and career development on employee performance. This type of research is explanatory. This research was conducted on Everbright Hotel employees. The population in this study was 30 people. The sample used was 30 people using a saturated sampling technique, namely taking the entire population as a sample. The measurement scale used is the Likert scale. The data in this research was collected by distributing questionnaires to respondents. The data analysis technique used to test the hypothesis is multiple regression with the help of SPSS tools. The research results show that work discipline has a positive and significant effect on employee performance and career development has no effect on employee performance.